Russia - Draft Law To Amend Transfer Pricing Rules
- S. Stroykova
- International Transfer Pricing Journal, 2016 (Volume 23), No 2
- 18 March 2016
A draft law has been proposed by the Ministry of Finance that would amend transfer pricing rules, including with regard to the definition of related parties, the threshold for recognizing domestic transactions as controlled transactions, and the concepts of materiality and the median.